National Advanced Systems v. United States

Opinion

Restani, Judge:

This matter is before the court following trial de novo to resolve the issue of proper classification under the Tariff Schedule of the United States (“TSUS”). The product at issue is an Additional Instruction Processor (“AIP”), which is a component utilized to upgrade the Hitachi R-9 line of mainframe computers, for example from a uniprocessor (model 50) to a multiprocessor (model 70). It is essentially the same item (with a few cabling changes) as the basic instruction processor of the R-9 computer series. The United States Customs Service classified the AIP as an “…